Invested in new equipment in the Canary Islands? You may be owed a 25% tax credit.
The Deducción por Inversiones en Canarias (DIC) lets Canary-based firms deduct around 25% of qualifying new fixed-asset investment straight off their corporate-tax liability. Most SMEs under-claim it. CanariaDeduct reads your fixed-asset ledger, computes the DIC you missed, and prepares the electronic corrective return to recover it.
For SMEs and self-employed with tax domicile or a permanent establishment in the Canary Islands — claimed on the modelo 200, no pre-authorisation.
Built on public data & the law — not guesswork
- AEAT
- Ley 20/1991
- modelo 200
- SNPSAP
The DIC is generous — and routinely left on the table.
The DIC lets Canary-based firms deduct roughly 25% of new fixed-asset investment directly from their corporate-tax cuota, automatically on the modelo 200 self-assessment. But SMEs and the self-employed routinely under-claim: they confuse the DIC with the RIC, don't classify which capex qualifies, or forget to apply the carry-forward — leaving large, recurring credits unclaimed while Big-4 firms only serve large taxpayers. Because the credit can carry forward for 15 years and the corrective-return window stays open for four years, the unclaimed amount adds up fast.
Money you're already owed, left on the table — quietly, year after year.
- Many firms confuse the DIC (a deduction off the cuota) with the RIC (a reserve) and claim neither correctly.
- Qualifying capex is often mis-classified, so the deduction is understated or skipped.
- The 15-year carry-forward is forgotten, so credits expire unused.
From eligibility to recovery, mostly automated.
We do the analysis and prepare the filing. You — or your adviser — review and submit, staying the taxpayer of record throughout.
Connect your fixed-asset ledger
Upload or connect your fixed-asset register plus your last four years of modelo 200 filings. Optionally add OCR of purchase invoices for new fixed assets.
We identify qualifying investment
The agent identifies which new fixed-asset investments qualify under art. 94 of Ley 20/1991, confirms the asset is affected to Canary activity, and checks the 5-year holding test.
We compute the DIC and cross-check
We compute the DIC at ~25% within the 60%/90% cuota cap, then cross-check it against what you actually claimed to find the gap — per open year.
We prepare the corrective return
We prepare the electronic autoliquidación rectificativa (RD 117/2024) per open year to recover the unclaimed deduction, and set up the recurring annual DIC claim so it never lapses again. You or your asesoría file it.
~25% of your qualifying investment, estimated.
Enter your qualifying new fixed-asset investment (inversión en activos nuevos) and we'll show the indicative DIC at ~25%, within the cuota cap. Solo orientativo — no es asesoramiento.
Your investment · tu inversión
80.000 €
Indicative DIC · deducción estimada
20.000 €
Solo orientativo, no es asesoramiento. A flat ~25% of the figure you enter — the actual DIC is capped against your cuota (60% / 90%) and depends on which capex qualifies under art. 94 of Ley 20/1991. Unused credit carries forward up to 15 years.
Who CanariaDeduct is for
Canary-Islands SMEs and the self-employed that buy new fixed assets but under-claim the investment deduction — and the local asesorías fiscales who file on their behalf.
- You have tax domicile or a permanent establishment in the Canary Islands.
- You've bought new fixed assets (equipment, machinery, fit-out) affected to your Canary activity.
- You're an owner-operator, financial controller, or asesoría acting for Canary clients.
Why now
Spain introduced the electronic autoliquidación rectificativa for corporation tax (RD 117/2024, modelo 200) — explicitly usable to add a previously-omitted deduction — making clean, programmatic recovery of forgotten DIC possible for the first time. At the same time, the public SNPSAP / infosubvenciones register now exposes per-beneficiary aid, so firms that under-claim relative to their peers are discoverable from open data.
- Of qualifying new fixed-asset investment, deductible off the cuota
- ~25%Of qualifying new fixed-asset investment, deductible off the cuota
- Open window to recover via a corrective return
- 4 yearsOpen window to recover via a corrective return
- Carry-forward on unused DIC credit
- 15 yearsCarry-forward on unused DIC credit
- Enables electronic recovery of an omitted deduction
- RD 117/2024Enables electronic recovery of an omitted deduction
Built to find what others miss.
Multi-year recovery
We recover the missed DIC across every open year, not just the current one — the carry-forward is built into the computation.
DIC, not RIC
We correctly separate the DIC (a deduction) from the RIC (a reserve) so you claim what you're actually entitled to.
Set-and-forget going forward
We set up the recurring annual DIC claim so the credit is captured automatically on every future modelo 200.
Pricing aligned to what we recover
A success fee on what we recover, plus a small recurring subscription for the forward claim. No recovery, no success fee.
Recovery
A success fee on the DIC we recover for you via corrective returns across the open years.
- Fixed-asset ledger review
- Qualifying-capex schedule
- Electronic autoliquidación rectificativa per open year
- Quantified refund / credit estimate
Forward claim
Keeps the recurring annual DIC claim running on every future modelo 200 so credits never lapse.
- Annual DIC computation
- Carry-forward tracking
- Ongoing capex classification
Fees are agreed before work begins. Asesorías can engage on behalf of multiple clients.
Questions, answered.
If you have tax domicile or a permanent establishment in the Canary Islands and have invested in new fixed assets affected to your activity (and held for the required period), you are likely entitled to the DIC. We confirm this against your ledger and prior filings.
We identify the qualifying investment, compute the DIC within the cuota cap, compare it to what you claimed, and prepare an electronic corrective return (autoliquidación rectificativa under RD 117/2024) for each open year to recover the gap.
Yes. The DIC is applied directly on the modelo 200 self-assessment — there is no comunicación previa, authorisation or administrative visto bueno. The corrective return is a standard, official AEAT electronic procedure. We prepare it; you or your asesoría sign and file. You remain the taxpayer of record.
A success fee of 15–25% of the credit we recover, plus a low recurring annual subscription for the forward DIC-claim workflow. We don't charge a success fee unless we recover credit.
We use your fixed-asset ledger and modelo 200 filings only to prepare your claim. Your data is never sold, and you control what you share.
Share your details below and we'll come back with a recovery estimate. To produce it we'll ask for your fixed-asset register and your last four modelo 200 filings.
See what DIC you can recover
Tell us about your company and we'll estimate the under-claimed Canary investment deduction we can recover for you.
- No obligation — the eligibility check is free
- We work alongside your adviser
- You remain the party of record